Assume the indirect method is used to compute cash flows from operations. For each item listed below, indicate the effect on net income in arriving at cash flows from operations by choosing one of the following code letters. 
Definitions:
Characteristics
Characteristics are distinguishing traits, qualities, or properties that identify and differentiate individuals, groups, or things from one another.
Scatter Diagram
A graph that uses Cartesian coordinates to display values for typically two variables, showing how much one variable is affected by another.
Linear Relationship
A type of association where changes in a variable predictably correspond to changes in another variable with a constant rate.
Horizontal Axis
The x-axis in a graph or chart, typically representing the independent variable or the scale of time.
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